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1.4.3 (Batch Controls and Balancing (Input control techniques: (• Error…

- - - - total items
        
        Verification that the total number of items included on each document in the batch agrees with the total number of items PROCESSED.
        
        total number of units ordered in the batch of invoices agrees with the total number of units processed
      - total documents
        
        Verification that the total number of documents in the
        batch equals the total number of documents PROCESSED
        
        total number of invoices in a batch agrees with the total number of invoices processed
      - or hash totals
        
        Verification that the total in a batch agrees with the TOTAL CALCULATED BY THE SYSTEM .
        
        Hash total is the total of non value numeric fields in the batch (such as total of dates or customer number fields, which, by themselves, do not have informative value).
      - total monetary amount
        
        Verification that the total monetary value of items PROCESSED equals the total monetary value of the batch documents.
        
        Sale invoices total Vs. Sales invoices processed
  - - - • Batch registers—
        
        Enable recording of batch totals and SUBSEQUENT COMPARISONS WITH SYSTEM REPORTED TOTALS
      - • Control accounts—
        
        The data are then processed to the master file, and a reconciliation is performed between the totals processed during the initial edit file and THE MASTER FILE
        
        Control account USE THROUGH INITIAL EDIT FILES to determine batch totals.
      - • Computer agreement—
        
        Compares batch header details that record the batch totals to calculated totals, either accepting or rejecting the batch
  - - - DATA CONVERSION ERROR CORRECTION are needed during the data conversion process.
        
        . Corrections to data should be processed through normal data conversion processes and should be verified, authorized and reentered
    - - • Rejecting only transactions with errors
      - • Rejecting the whole batch of transactions
      - • Holding the batch in suspense—
        
        Any batch containing errors would not be rejected; however, the batch would be held in suspense, pending correction.
      - • Accepting the batch and flagging error transactions—
        
        Any batch containing errors would be processed; however, those transactions containing errors would be flagged for identification, enabling subsequent error correction.
  - - - A transaction log can be reconciled to the number of source documents received to verify that all transactions have been input.
    - - – Logging of errors
      - – Timely corrections
      - – Approval of corrections
      - – Suspense file
      - – Error file
      - – Validity of corrections
      - – Upstream resubmission
        
        Reinserting a corrected transaction earlier in the transaction stream.
- - - - authorization,
      - accuracy
      - and completeness
  - - - EXISTS THROUGHOUT PROCESSING to ensure that the authorized data remain unchanged
    - - helps ensure that only authorized data are entered for processing by applications.
      - Can be performed
        
        Online when the data are entered into the system.
        
        computer generated report listing the items requiring manual authorization may also be generated.
    - - • Signatures on batch forms or source documents— :ok:
        
        Provide evidence of proper authorization
      - • Online access controls— :motor_scooter:
        
        Ensure that ONLY AUTHORIZED INDIVIDUALS may access data or perform sensitive functions
      - • Unique passwords— :slot_machine:
        
        Ensure that access authorization cannot be compromised through use of another individual’s authorized data access.
        
        Individual unique passwords also provide accountability for data changes.
      - • Terminal or client workstation identification— :city_sunrise: :desktop_computer:
        
        Limits input to specific terminals or workstations as well as to individuals.
        
        Terminals or client workstations in a network can be configured with a unique form of identification such as serial number or computer name that is authenticated by the system.
      - • Source documents—Record the data. A well-designed source document achieves several purposes. # :page_facing_up:
        
        It increases the speed and accuracy with which data can be recorded,
        
        controls work flow,
        
        facilitates preparation of the data in machine-readable form for pattern recognition devices
        
        increases the speed and accuracy with which data can be read
        
        facilitates subsequent reference checking.
      - • Input data validation— :check:
        
        Ensures that information is being received in the expected format and that there is no malicious or manipulative activity taking place with inputs